We tackle the issue of optimal dynamic taxation of capital income in an economy with disconnection a la Weil (1989) generated by migration and intra-family altruism. We show that, when the government aims at correcting such a disconnection using time varying weights in the social welfare function, then there is room for nonzero capital income taxation, both in the short and in the long run.
Optimal income taxation and migration / DE BONIS, Valeria; Spataro, Luca. - In: INTERNATIONAL TAX AND PUBLIC FINANCE. - ISSN 1573-6970. - ELETTRONICO. - 25:(2018), pp. 867-882. [10.1007/s10797-018-9483-6]
Optimal income taxation and migration
Valeria De Bonis;
2018
Abstract
We tackle the issue of optimal dynamic taxation of capital income in an economy with disconnection a la Weil (1989) generated by migration and intra-family altruism. We show that, when the government aims at correcting such a disconnection using time varying weights in the social welfare function, then there is room for nonzero capital income taxation, both in the short and in the long run.File allegati a questo prodotto
| File | Dimensione | Formato | |
|---|---|---|---|
|
De_Bonis_Optimal_2018.pdf
solo gestori archivio
Tipologia:
Versione editoriale (versione pubblicata con il layout dell'editore)
Licenza:
Tutti i diritti riservati (All rights reserved)
Dimensione
403.04 kB
Formato
Adobe PDF
|
403.04 kB | Adobe PDF | Contatta l'autore |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
